Prepare the Dough:

1. Mix Dry Ingredients: In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt. Set aside.
2. Combine Wet Ingredients: In a large bowl, mix together the granulated sugar and vegetable oil until smooth. Add the eggs, one at a time, and beat until fully incorporated. Stir in the vanilla extract.
3. Add Dry Ingredients: Gradually add the dry ingredients to the wet ingredients, mixing until just combined. The dough will be thick and slightly sticky.
4. Chill the Dough: Cover the bowl with plastic wrap and refrigerate the dough for at least 1 hour. Chilling helps the dough firm up, making it easier to roll into balls.

Form and Coat the Cookies:

5. Preheat the Oven: Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper or a silicone baking mat.
6. Roll the Dough into Balls: Once the dough is chilled, use a spoon or cookie scoop to form 1-inch balls of dough. Roll each ball in powdered sugar, making sure it is fully coated.
7. Place on Baking Sheet: Arrange the dough balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake and Cool:

8. Bake the Cookies: Bake the cookies in the preheated oven for 10-12 minutes, or until the cookies have cracked on top and are set around the edges. The centers should remain soft and slightly underbaked.
9. Cool the Cookies: Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.